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Updated Interpretation Note 43: circumstances in which share disposals are deemed to be capital

Wednesday, 06 June 2012   (0 Comments)
Posted by: SAIT Technical
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SARS has issued an updated version of Interpretation Note 43 (Issue 4): Circumstances in which certain amounts received or accrued from the disposal of shares are deemed to be of a capital nature contents.

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Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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